JP-listed companies
CEL Corporation

CEL CorporationJP:5078

Market cap

¥14.8B

P/E ratio

13.4x

Income statement Balance sheet Cash flow

	Feb 28, 2019	Feb 29, 2020	Feb 28, 2021	Feb 28, 2022	Feb 28, 2023	Feb 29, 2024
Cash and deposits	-	6,620	7,090	19,486	14,222	17,741
Notes and accounts receivable - trade	-	114	66	60	61	61
Accounts receivable - trade	-	-	-	-	62	63
Accounts receivable from completed construction contracts and contract assets	-	-	-	-	179	789
Securities	-	30	43	17	25	32
Real estate for sale	-	-	-	-	1,440	761
Real estate for sale in process	-	427	-	3,027	1,000	1,730
Costs on construction contracts in progress	-	25	20	27	7	14
Semi-finished goods	-	-	-	-	26	24
Merchandise and finished goods	-	29	14	13	26	24
Costs on construction contracts in progress	-	25	20	27	7	14
Raw materials and supplies	-	69	59	44	31	38
Raw materials	-	-	-	-	23	19
Income taxes refund receivable	-	-	-	-	2,695	-
Supplies	-	-	-	-	9	19
Other	-	273	112	90	98	125
Advance payments to suppliers	-	-	-	-	47	69
Allowance for doubtful accounts	-	-	-0	-0	-1	-3
Prepaid expenses	-	-	-	-	48	51
Current assets	-	8,605	8,543	24,524	19,781	21,311
Income taxes refund receivable	-	-	-	-	2,695	-
Other	-	273	112	90	98	125
Allowance for doubtful accounts	-	-	-0	-0	-1	-3
Current assets	-	8,605	8,543	24,524	19,781	21,311
Buildings, net	-	-	-	-	614	772
Buildings and structures, net	-	1,587	1,522	715	674	838
Structures, net	-	-	-	-	60	66
Machinery, equipment and vehicles, net	-	666	559	492	433	385
Machinery and equipment, net	-	-	-	-	431	383
Land	-	551	551	571	634	651
Vehicles, net	-	-	-	-	2	1
Construction in progress	-	4	-	0	121	-
Tools, furniture and fixtures, net	-	-	-	-	17	35
Other, net	-	58	34	22	17	35
Land	-	551	551	571	634	651
Property, plant and equipment	-	3,336	2,870	1,801	1,879	1,910
Construction in progress	-	4	-	0	121	-
Property, plant and equipment	-	3,336	2,870	1,801	1,879	1,910
Software	-	-	-	-	93	98
Other	-	131	121	99	98	111
Software in progress	-	-	-	-	5	13
Intangible assets	-	445	426	99	98	111
Intangible assets	-	445	426	99	98	111
Investment securities	-	170	134	124	107	96
Shares of subsidiaries and associates	-	-	-	-	10	10
Deferred tax assets	-	150	176	375	31	181
Distressed receivables	-	-	-	-	5	2
Other	-	619	671	520	543	593
Deferred tax assets	-	150	176	375	31	181
Allowance for doubtful accounts	-	-9	-13	-17	-19	-19
Other	-	619	671	520	543	593
Investments and other assets	-	930	967	1,002	661	851
Allowance for doubtful accounts	-	-9	-13	-17	-19	-19
Investments and other assets	-	930	967	1,002	661	851
Non-current assets	-	4,711	4,263	2,902	2,638	2,871
Assets	-	13,316	12,807	27,426	22,420	24,182
Accounts payable - trade	-	-	-	-	605	762
Notes and accounts payable - trade	-	118	110	109	123	164
Short-term borrowings	-	1,490	1,290	1,180	200	200
Accounts payable for construction contracts	-	573	320	580	482	598
Accounts payable - other	-	-	-	-	257	210
Short-term borrowings	-	1,490	1,290	1,180	200	200
Accrued expenses	-	-	-	-	96	137
Income taxes payable	-	170	211	5,314	20	721
Income taxes payable	-	170	211	5,314	20	721
Advances received	-	705	850	549	642	622
Advances received	-	705	850	549	642	622
Advances received on construction contracts in progress	-	799	484	675	712	953
Advances received on construction contracts in progress	-	799	484	675	712	953
Provision for bonuses	-	181	141	135	172	214
Deposits received	-	-	-	-	367	365
Provision for bonuses for directors (and other officers)	-	-	-	-	-	33
Unearned revenue	-	-	-	-	9	9
Provision for warranties for completed construction	-	6	5	35	38	37
Provision for bonuses	-	181	141	135	172	214
Other	-	780	925	620	788	778
Provision for bonuses for directors (and other officers)	-	-	-	-	-	33
Current liabilities	-	5,096	4,574	9,197	3,177	4,318
Provision for warranties for completed construction	-	6	5	35	38	37
Current liabilities	-	5,096	4,574	9,197	3,177	4,318
Provision for share awards for directors (and other officers)	-	-	-	-	-	13
Long-term guarantee deposits	-	-	-	-	234	209
Deferred tax liabilities	-	38	34	-	10	-
Long-term accounts payable - other	-	-	-	-	210	210
Other	-	305	492	458	444	419
Deferred tax liabilities	-	38	34	-	10	-
Non-current liabilities	-	986	718	458	453	432
Non-current liabilities	-	986	718	458	453	432
Liabilities	-	6,081	5,291	9,655	3,630	4,750
Share capital	-	419	419	419	447	447
Legal capital surplus	-	-	-	-	221	221
Other capital surplus	-	-	-	-	104	123
Capital surplus	-	196	196	196	324	343
Capital surplus	-	196	196	196	324	343
Retained earnings brought forward	-	-	-	-	17,927	18,756
Retained earnings	-	6,726	7,008	17,427	18,022	18,854
Retained earnings	-	6,726	7,008	17,427	18,022	18,854
Treasury shares	-	-200	-219	-293	-32	-255
Shareholders' equity	-	7,141	7,405	17,749	18,762	19,390
Valuation difference on available-for-sale securities	-	12	17	22	27	42
Valuation and translation adjustments	-	94	111	22	27	42
Net assets	6,464	7,235	7,515	17,771	18,789	19,432
Liabilities and net assets	-	13,316	12,807	27,426	22,420	24,182